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    SCMTR electronic filing moves pan-India, with transitional relief extended and penalty protection for technical filing issues.
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      A Reach Stacker used exclusively for container handling within a...

      Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.

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      CustomsJuly 31, 2026Case LawsSC
      A Reach Stacker used exclusively for container handling within a restricted Inland Container Depot is described as falling outside the Motor Vehicles Act, 1988 definition of a motor vehicle because it is a special vehicle adapted only for enclosed premises. The text distinguishes road rollers, which are built for road use, and applies the test of whether a vehicle is adapted for use on roads. Restricted depot roads were not a public place because the public had no right of access. The Reach Stacker's specialised design, excess weight, dismantled transportation, lack of ordinary road-safety features and confined utility supported the exclusion. Non-registration alone was not determinative, but followed from its non-motor-vehicle status.

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      ActsIncome Tax